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GST State Code 34: Puducherry

Every GSTIN registered in Puducherry starts with 34. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.

GST state code
34
State / UT
Puducherry
Type
Union Territory with legislature
Capital
Puducherry
Local (intra-State) supply
CGST + SGST
Supply to another state
IGST

How 34 appears in a GSTIN

  • Digits 1–2 (34): the state code, which shows the registration is in Puducherry.
  • Characters 3–12: the PAN of the business or proprietor (illustrative PAN shown).
  • Character 13: the entity number for registrations under the same PAN in this state (1–9, then A–Z).
  • Character 14: "Z" by default.
  • Character 15: a check character calculated from the first 14. Verify it with the GSTIN validator.

Check if a GSTIN is from Puducherry

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Enter a 15-character GSTIN.

Good to know about code 34

Puducherry is a Union Territory with a legislature, so local supplies carry CGST + SGST. Its four districts are spread across Tamil Nadu (Puducherry, Karaikal), Kerala (Mahe) and Andhra Pradesh (Yanam), but all of them use code 34.

CGST, SGST/UTGST or IGST for Puducherry

Compare the supplier's state code with the place of supply. If both are 34, the supply is intra-State and the rate is split as CGST + SGST. If the place of supply is in any other state or UT, the full rate is charged as IGST.

Tax head for supplies from Puducherry to neighbouring states
Supply from Puducherry (34) to Code Tax
Puducherry (same state) 34 CGST + SGST
Tamil Nadu 33 IGST
Kerala 32 IGST
Andhra Pradesh 37 IGST

Not sure where the place of supply is? Use the place of supply calculator, or let the GST invoice generator pick the tax head from both GSTINs.

Frequently Asked Questions

Which state has GST state code 34?
34 is the GST state code of Puducherry. Every GSTIN registered in Puducherry begins with the digits 34.
What is the GST state code of Puducherry?
The GST state code of Puducherry is 34. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 34 mean the business is in Puducherry?
It means the registration belongs to Puducherry. A business registers separately in each state it supplies from, so the same company can hold GSTINs with other state codes. The shipping address on an invoice can also differ from the registered state.
Which GST applies on a sale within Puducherry?
When the supplier is registered in Puducherry and the place of supply is also Puducherry, the supply is intra-State, so the rate is split as CGST + SGST. For example, an 18% item is charged as 9% + 9%.
Which GST applies on a sale from Puducherry to another state?
Supplies from Puducherry (34) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in Tamil Nadu (33) is charged IGST at the full rate.
Is Puducherry a state or a Union Territory under GST?
Puducherry is a Union Territory with its own legislature. GST law treats it like a State, so it levies SGST rather than UTGST.
Can one business have more than one GSTIN starting with 34?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 34 and share the same PAN in digits 3 to 12, but the 13th character (the entity number) is different.
Is the state code in a GSTIN the same as the place of supply?
No. The state code shows where the supplier or buyer is registered. The place of supply is worked out under the IGST Act rules for goods or services. Comparing the supplier's location with the place of supply decides whether CGST + SGST or IGST applies.
What happens if an invoice uses the wrong tax because of the state code?
If CGST + SGST is charged where IGST was due (or the other way round), the supplier generally has to pay the correct tax and claim a refund of the amount paid under the wrong head. The buyer's input tax credit can also be held up until the invoice is corrected, so check the buyer's GSTIN before invoicing.
Has GST state code 34 ever changed?
No. 34 has been the code for Puducherry since GST began in July 2017, and the GST 2.0 rate changes did not affect state codes.

Related Tools

GSTIN Validator
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GST Invoice Generator
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Bulk GSTIN Validator
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